Billy Kelleher (Cork North Central, Fianna Fail)
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155. To ask the Minister for Finance the amount of research and development tax credits availed of in bands (details supplied) in 2015 and 2016; and the number of firms that availed of same by size. [22476/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the numbers of companies availing of the research and development (R&D) tax credit in the years 2015 and 2016, by range of the value of credit used, is set out in Table 1.

Table 1 - No. of companies availing of R&D tax credit by range of credit used (euro)

The number of companies availing of the R&D credit by range of number of employees is as shown in Table 2. The source of the information is the Corporation Tax returns matched against employer returns. However it should be noted that, as company structures are sometimes organised in such a way that employees are paid by one company in a group, it may appear that a company has low (or no) numbers of employees but actually the employees are employed by a different company within the group.

Table 2 Number of companies availing of R&D tax credit by employee number

Revenue has advised me that, due to the small numbers of companies involved in some categories and the need to protect the confidentiality of taxpayer information, it is not possible to provide a combined table of the numbers of companies by both amount of credit used and employee numbers.